Curriculum

| LL.M. (General with Estate Planning Emphasis) |

Master of Laws in Taxation

Required Courses (15 credit hours) Credit Hours

Law 834 Tax Procedure (2)

Law 838R Tax Practicum or

Law 746R Tax Research (1)

Law886 Corporate Taxation I (3)

Law887 Corporate Taxation II (3)

Law888R Partnership Taxation (3)

Law893R Taxation of Property Transactions (3)

Elective Courses Credit Hours

Law 611R Dispositions and Succession Planning of Business Interests (1)

Law612R Tax Planning with Life Insurance (1)

Law 613R Special Problems in Estate Planning (1)

Law 614R Estate Planning for Retirement Plan Benefits (1)

Law615 Estate Planning and Practice (2-3)

Law 615R Estate Planning for Charitable Giving (1)

Law617R Elder Law for Estate Planners (1)

Law746R Independent Study (tax topic) (1-3)

Law 834R Tax Clinic (1-3)

Law 838 Tax Accounting (1-3)

Law838R Tax Practicum (1)

Law 843 Federal Income Taxation of Trusts and Estates (2)

Law845 Deferred Compensation (2)

Law 868 Trusts: Planning, Drafting, Administering, & Litigating (3)

Law874 Tax-Exempt Organizations (2)

Law889 International Taxation (3)

Law892R Taxation of Estates, Gifts and Trusts (3)

Law848R State and Local Taxation (2-3)

Law 868R Valuation for Transfer Tax Purposes (3)

Law894R Tax Aspects of Bankruptcy (2)

Other Courses

The UMKC graduate studies committee may approve up to six credit hours from other UMKC Law School course offerings or from the interdisciplinary offerings of other UMKC graduate and professional schools. However, such courses may not be a required or basic bar examination J.D. course.

Master of Laws General with Estate Planning Emphasis

Required Courses (17 credit hours) Credit Hours

Law603 Taxation of Business Organizations (3)

Law615 Estate Planning and Practice (3)

Law618R Drafting and Preparation of Estate Plans (2)

Law838R Tax Practicum I (1)

Law843 Federal Income Taxation of Trusts & Estates (2)

Law868R Valuation for Transfer Tax Purposes (3)

Law892R Taxation of Estates, Gifts and Trusts (3)

Thesis Requirement (see below for specific requirements)

Elective Courses Credit Hours

Law611R Dispositions and Succession Planning of Business Interests (1)

Law612R Tax Planning with Life Insurance (1)

Law613R Special Problems in Estate Planning (1)

Law614R Estate Planning for Retirement Plan Benefits (1)

Law615R Estate Planning for Charitable Giving (1)

Law616R Fiduciary Administration for Estate Planners (1)

Law617R Elder Law for Estate Planners (1)

Law 868 Trusts: Planning, Drafting, Administering, & Litigating (3)

Thesis Requirement

A minimum of four and a maximum of eight credit hours (to be determined by the student in consultation with the theses adviser) by enrolling in Law 800 may be given for a written theses on a subject approved by the student’s thesis committee. The thesis must: show substantial evidence of original research or development of principles of an interdisciplinary field related to the student’s thematic goal; be 75 pages in length and be of high scholastic quality, suitable for publication as a lead article in a scholarly journal. The thesis committee, consisting of the adviser (selected by the student with the adviser’s consent) and the UMKC School f Law graduate studies committee, must approve the topic and the final form and substance of the thesis.

Alternative to Thesis within Estate Planning Program

Alternatively, at the discretion of the Director of the Estate Planning Program, the thesis requirement may be satisfied by writing experiences through a combination of three courses where research and writing skills are emphasized, Law 618R, Law 746R and Law 838R. In the event a student is granted this option to complete the thesis requirement, the written product for all three courses must be at least 75 pages and of high scholastic quality; and such total product must be approved by the Director of the Estate Planning Program as satisfying the thesis requirement.

Other Courses

Comments or Questions to law@umkc.edu